TMI Blog2015 (5) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... enable us to set aside the impugned order and restore the applications to the file of the Tribunal. The Tribunal shall give an opportunity to both sides to raise their contentions and thereafter pass a fresh order. While passing the same the Tribunal should not influence itself by its earlier conclusions or observations. - Matter remanded back - Decided in favour of assessee. - C.E. A. No. 186 of 2014 - - - Dated:- 2-2-2015 - S.C. Dharmadhikari and N.W. Sambre, JJ. Shri V. Sreedharan, Senior Advocate a/w. Prakash Shah and Jas Sanghavi i/b. M/s. PDS Legal, for the Appellant. Shri Pradeep S. Jetly a/w. Jitendra B. Mishra, for the Respondent. ORDER An application for stay was made by the appellant assessee before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have sought relief and in terms of the application made. In such circumstances the Tribunal was not obliged to grant any further adjournments and it had no alternative but to proceed and pass an order on the merits of the application. In such circumstances, the complaint of lack of opportunity has no merit and the appeal raises no substantial question of law but it must be dismissed. 4. The Appeal raises the following substantial question of law. It is accordingly admitted on the following question : (i) Whether in the facts and circumstances of the case, impugned order has been passed in violation of principles of natural justice ? 5. By consent of parties, the Appeal is heard finally. 6. We have with the assistance of Mr. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can credit be claimed and styling the same as input services are matters and given the effect of the rule which has been reproduced in the Tribunal's order would enable us to set aside the impugned order and restore the applications to the file of the Tribunal. The Tribunal shall give an opportunity to both sides to raise their contentions and thereafter pass a fresh order. While passing the same the Tribunal should not influence itself by its earlier conclusions or observations. 7. Since we do not wish to give the appellant and their Advocate any further chance for making a complaint of the above nature, we deem it fit and proper and further in the facts of the present case to fix a date of appearance of parties and their Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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